Fur Page 1

Alright, first step is to find a test subject! Once this is done, you need to study the way the fur goes and what colors are most dominant. You can see on Cheeko here, this is the way the fur lays, indicated by the arrows. It might be necessary to do this until you become comfortable with how fur lays. It's not all in one direction. Also, recognize where a light source is. This one happens to be coming from the upper left hand side. Keep that in mind! If there's one thing that will make fur look really fake, it's fur going in one direction, and fur not having highlights and lowlights.
 
Fur Tutorial Page 1

Next: Fur Page 2